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2012 (11) TMI 638 - AT - Central ExciseDemand of duty, interest and penalty – extended period of limitation – Held that:- Neither the show cause notice nor the order-in-original has brought any cogent evidence that the appellant knowingly manufactured goods not fit for consumption - There is no testing of goods done at any stage. When the intention to cause evasion remained absent, the belated show cause notice dated 25-1-2010, in absence of any mala fide shall not bring the appellant to the fold of law - Neither any cogent evidence nor suppression brought on record to penalize the appellant. In absence of wilful breach of law, the penalty proceedings became unsustainable
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